Il 183 
.N5 E4 
I Copy 1 



No. 2 



REPORT 



ON THE 



EXPENDITURES OF THE 
CITY OF NEW YORK 

IN CONNECTION WITH THE 

MAINTENANCE AND OPERATION 

OF THE 

DEPARTMENT OF EDUCATION 

1899 TO 1914 



BY 

WILLIAM A. PRENDERGAST 

COMPTROLLER 



BUREAU OF 
MUNICIPAL INVESTIGATION AND STATISTICS 

JUNE, 1915 



No. 2 



REPORT 



ON THE 

EXPENDITURES OF THE 
CITY OF NEW YORK 

IN CONNECTION WITH THE 

MAINTENANCE AND OPERATION 

OF THE 

DEPARTMENT OF EDUCATION 

1899 TO 1914 



BY 

WILLIAM A. PRENDERGAST 

COMPTROLLER 



BUREAU OF 
MUNICIPAL INVESTIGATION AND STATISTICS 

JUNE, 1915 







D. of D^ 

EP ^ J I?: » 



3143-15-500 



V X 






June 9, 1915. 

Hon. William A. Prendergast, 

Comptroller of The City of Nezu York: 

Dear Sir — There is submitted below a report upon the expenditures 
of The City of New York in connection with the maintenance and operation 
of its Department of Education in the years 1899 to 1914, inckisive. The 
classifications and the figures in the statements included herein are based 
upon the annual reports of the City Superintendent of Schools and cover 
the school years ending July 31st. 

Section 1060 of the City Charter provides, in part : 

" All moneys raised for educational purposes in the city of New 
York shall be raised in two funds, to be known as the special school 
fund and the general school fund, respectively. The general school 
fund shall consist of all moneys raised for the payment of salaries 
of the city superintendent, associate city superintendents and district 
superintendents, director and assistant director of the division of ref- 
erence and research, members of the board of examiners, attendance 
officers, lecturers and all members of the supervising and teaching 
staff * * *. The special school fund shall contain and embrace 
all moneys raised for educational purposes not comprised in the 
general school fund." 

The expenses paid from the special school fund are mainly for care and 
repair of buildings, etc., for educational supplies and equipment, for fuel, 
and for the salaries of those administering this fund. 

Section 1064 specifies the amount which the city shall contribute to 
the general school fund: 

" The board of estimate and apportionment shall appropriate for 
the general school fund for the year nineteen hundred and two and 
annually, for each year thereafter, an amount equivalent to not less 
than three mills on every dollar of assessed valuation of the real 
and personal estate in the city of New York liable to taxation.' 

For the calendar year, 1915, the total tax-budget allowance to the 

Department of Education for the general school fund was. . .$32,609,695 92 

The three-mill allowance under section 1064 was 25,170,466 41 

Excess over mandatory requirements $7,439,229 51 

While this latter amount is not technically mandatory, most of it is 
practically so. The $7,439,229.51 is made up substantially of $5,000,000, 
estimated as the increased cost of operation due to the equal-pay law 

3 



4 

(section 1091 of the Charter), $1,244,447.61 for the activities set forth in 
section 1069 of the Charter, which, in the judgment of the city authorities, 
it was not wise to curtail, and $1,194,781.99, mainly for evening trade, high 
and elementary schools. 

Statement No. 1 — This statement shows an increase of $20,736,104.82 
in the expenditures of the general school fund from $9,300,249.28 in 1899 
to $30,036,354.10 in 1914, or 222.9 per cent. The special school fund 
expenditures increased $4,800,929.66 in the same period from $2,506,749.94 
to $7,307,679.60, or 191.5 per cent. 

The increases in the general school fund expenditures of 1900 and 
1901 of $4,800,000 over those of 1899 were due largely to the bringing of 
the salaries of the outlying boroughs up to the Manhattan rates ; and the 
increase in the expenditures of 1913 over 1911 of $5,600,000 was due largely 
to the equal-pay and the Silverstein laws (chap. 534, laws 1913). 

The total expenditures during this period, from the proceeds of cor- 
porate stock or bonds, for the acquisition of school sites, the erection of 
school buildings and extensions, and the equipment thereof, aggregated 
$106,180,030.72 out of total bonds issued by the city during the same period 
for all purposes of $497,000,000, or over twenty-one per cent. 

Statements Nos. 2 and 2-A — These statements analyze by functions the 
expenditures of $308,087,530.95 from the general school fund, 1899 to 
1914, shown in Statement No. 1. It will be noted that the largest percentages 
of increase in expenditures are: 

Cooking 483 .31 

Drawing, manual training and shopwork 275 . 7o 

High schools 208. 37 

Kindergartens 176 . 09 

Training schools 147 . 77 

Evening schools 127 . 77 

While these items display the largest increases in percentage of expendi- 
tures, the heaviest increases in amount of expenditures were in : 

Elementary school principals and teachers $9,607,825 78 

High schools, 1904 to 1914, included 1899 to 1903 in elemen- 
tary school expenses 2,943,782 38 

Kindergartens 778,396 79 

Evening schools 611,028 81 

Statement No. 3 — This statement shows an increase in the expendi- 
tures from the general school fund from $8,059,958.89 in 1899 to $28,- 
026,945.64 in 1914, or $19,966,986.75, a percentage of increase of 351.4. 
This statement includes only the day activities, exclusive of vacation schools 
and playgrounds. 



Statement No. A — In this compilation are shown, for the years 1899 to 
1914, the estimated population of the city and the average daily register 
and attendance in the various day schools. It will be seen that while the 
increase in general population is 57.4 per cent., that in the school registration 
is 86 per cent. In the high schools and the kindergartens the increase is 
respectively 434.4 and 969.1 per cent. 

Statement No. 5 — This exhibits the distribution of the supervising and 
teaching forces by functions in the day and evening schools. 

Statement No. 6 — Here are shown for the years 1907 to 1914 the num- 
ber of classes for school children defective in various respects. 

Respectfully, 

R. B. McINTYRE, 
Supervising Statistician and Examiner. 



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